This fee schedule is prescribed in accordance with the provisions of Article 70 of the Telecommunications Act (hereinafter referred to as “this Act”).

Where Type II telecommunications enterprises provide services in any of the following categories, permit fees shall be calculated as a percentage of revenues in said category over the past year; where services are provided in two or more of the following categories, the permit fees levied shall be a sum of the fees calculated for each category:
1. Voice simple resale service: fee levied shall be 1% of revenues over the past year.
2. E.164 Internet telephony service: fee levied shall be 1% of revenues over the past year.
3. Non-E.164 Internet telephony service: fee levied shall be 1% of revenues over the past year.
Where Type II telecommunications enterprises provide services that do not fall under the categories listed in the previous paragraph, permit fees shall be determined in accordance with the following rules:
1. Enterprises with paid-in capital of under NT$5 million: an annual fee of NT$6,000 shall be levied.
2. Enterprises with paid-in capital of between NT$5 million and NT$10 million: an annual fee of NT$12,000 shall be levied.
3. Enterprises with paid-in capital of between NT$10 million and NT$50 million: an annual fee of NT$23,000 shall be levied.
4. Enterprises with paid-in capital of between NT$50 million and NT$100 million: an annual fee of NT$45,000 shall be levied.
5. Enterprises with paid-in capital of between NT$100 million and NT$500 million: an annual fee of NT$90,000 shall be levied.
6. Enterprises with paid-in capital of NT$500 million or more: an annual fee of NT$150,000 shall be levied.
Where Type II telecommunications enterprises provide services that fall under the categories described in both paragraph 1 and paragraph 2 above, the permit fees levied shall be a sum of the fees calculated for each category.
Revenues, as used in paragraph 1, refer to the total operating revenues of Type II telecommunications enterprises less returns and discounts.
Paid-in capital, as used in paragraph 2, refers to the amount of paid-in capital at fee payment time, which serves as a benchmark for fee calculation.
Article3
Where Type I telecommunications enterprises provide services that fall under the Type II telecommunications enterprise category, and must obtain a Type II telecommunications enterprise license (hereinafter referred to as a “license”) for said services from the NCC, permit fees for said services shall be calculated in accordance with the fee categories prescribed in the previous article

The permit fees prescribed in Article 2, paragraphs 1 and 2 shall be paid on an annual basis. However, where enterpises apply for the first time for permission to provide services that fall under Article 3, paragraph 2, permit fees shall be calculated based on the number of days from the date the license goes into effect until December 31 of the same year.

When paying permit fees in accordance with Article 2, paragraph 1, enterprises shall establish an accounting title under the appropriate service category in their accounts, and provide a financial statement checked and signed by a certified accountant at time of payment for verification purposes.
On the financial statements referred to in the previous paragraph, income from Type II telecommunications enterprise services and non-Type II telecommunications enterprise services shall be listed separately; Type II telecommunications enterprise income shall be itemized by fee category.
Where income from Type II telecommunications enterprise services and non-Type II telecommunications enterprise services are not listed separately on financial statements, permit fees shall be calculated as a percentage of total revenues in accordance with Article 2, paragraph 1.
When paying permit fees in accordance with Paragraph 1, enterprises shall submit the following documentation for review before June 30 each year:
1. Type II Telecommunications Enterprise Permit Fee Payment Form
2. Financial report and verification report examined and signed by certified accountant

Where enterprises that pay permit fees in accordance with Article 2, paragraph 1 suspend or terminate operations, said enterprises shall declare and pay permit fees owed up until the date of suspension or termination approved by the NCC.
Where enterprises that pay permit fees in accordance with Article 2, paragraph 2 apply to suspend or terminate operations, said enterprises must still pay permit fees for the current year.

The fee payer shall make payment by one of the following methods: cash, cashier’s check, treasury check, money order or wire transfer.
Cashier’s checks, treasury checks and money orders, as referred to in the previous paragraph, shall be made out to the NCC.
Permit fees shall be paid between May 1 and May 31 each year. However, where a license is being issued, or operations are being suspended or terminated, payments shall be made upon notification by the NCC.

Where the fee payer overpays or makes fee payments that are not required, said fee payer may apply for a refund by submitting concrete proof to the NCC within five years of the date the payment was made.
Refunds, as referred to in the previous paragraph, shall include interest on the fee payment amount based on the number of days from the date the fee payer made payment to the date on which the NCC approved the refund request, calculated using the 1-year fixed-term savings account interest rate offered by the Chunghwa Post Co., Ltd.

The fee payer shall make fee payments within the period specified in Article 7, paragraph 3; cases where payments are not made on time shall be handled in accordance with Article 61, paragraphs 2 and 4 of this Act.

For those who make permit fee payments in accordance with Article 3, paragraph 1, fee payments for 2006 shall be calculated as 0.5% of 2005 revenues.

Of those remitting the regulatory fee on the voice simple resale service, the E.164 Internet telephony service and the non-E.164 Internet telephony service exceeding the amount of NT$ 1 million (inclusive) or higher, the rightful remitter, having any just reason for not remitting the fee within the prescribed deadline, and except otherwise stipulated by law, may present the reason for not being able to remit the fee within the prescribed deadline and relevant proof of documentation within 2 months prior to the remittance deadline, to apply with the commission for remittance by installment as per stipulations provided under Article 16 of the Charges and Fees Act.
　　The term just reason for being unable to remit the fee within the specified deadline as referred in the preceding paragraph pertains to remitters who are unable to remit the fee in one lump sum within the legally designated period due to natural disasters, artificial hindrance or reasons not attributable to the remitter’s liability, or when faced with loss of major assets to result in difficulties in financial turnover.

This fee schedule shall become effective as of the date of promulgation.